daftar pustaka - repository.uib.ac.idrepository.uib.ac.id/2146/3/s-1642048-bibliography.pdf ·...

52 Universitas Internasional Batam

DAFTAR PUSTAKA

Abeysekera, I. (2010). The influence of board size on intellectual capital

disclosure by Kenyan listed firms. Journal of Intellectual Capital, 11(4),

504–518. https://doi.org/10.1108/14691931011085650

Ahmadi, A. A., Ahmadi, F., & Shakeri, S. (2011). The survey of relationship

between Intellectual capital ( IC ) and Organizational performance ( OP )

within the National Iranian South Oil Company. Interdiciplinary Journal of

Contemporary Research in Business, 3(5), 369–380.

https://doi.org/10.1108/13663661211260952

Aisyah, C. N., & Sudarno. (2014). Pengaruh Struktur Kepemilikan Dan R & D

Terhadap. Diponegoro Journal of Accounting, 3, 1–10.

Al-Musalli, M. A. K., & Ismail, K. N. I. K. (2012a). Corporate Governance ,

Bank Specific Characteristics , Banking Industry Characteristics , and

Intellectual Capital ( Ic ) Performance of Banks in Arab Gulf Cooperation

Council ( Gcc ) Countries. 8(2005), 115–134.

Al-Musalli, M. A. K., & Ismail, K. N. I. K. (2012b). Intellectual Capital

Performance and Board Characteristics of GCC Banks. Procedia Economics

and Finance, 2(1–3), 219–226. https://doi.org/10.1016/S2212-

5671(12)00082-2

Alfraih, M. M. (2018). The role of corporate governance in intellectual capital

disclosure. International Journal of Ethics and Systems, 34(1), 101–121.

https://doi.org/10.1108/IJOES-02-2017-0026

Amran, A., & Susela Devi, S. (2008). The impact of government and foreign

affiliate influence on corporate social reporting. Managerial Auditing

Journal, 23(4), 386–404. https://doi.org/10.1108/02686900810864327

Appuhami, R., & Bhuyan, M. (2015). Examining the influence of corporate

governance on intellectual capital efficiency. Managerial Auditing Journal,

30(4/5), 347–372. https://doi.org/10.1108/MAJ-04-2014-1022

Arifianto, M. D. (2012). konometrika Esensi dan Aplikasi dengan Menggunakan

Eviews. Erlangga.

Noviana. Analisis Pengaruh Corporate Governance Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia (Bei) Terhadap Intellectual Capital Performance. UIB Repository©2020

53

Universitas Internasional Batam

Bhuiyan, M. H., & Biswas, P. K. 2. (2007). orporate Governance and Reporting:

An Empirical Study of the Listed Companies in Bangladesh. Journal of

Business Studies, XXVIII(1), 1–32.

Bohdanowicz, L., & Urbanek, G. (2013). The Impact Of Ownership Structure On

Intellectual Capital Efficiency: Evidence From Polish Emerging Market.

Journal of Business Management, 7, No.1., 225–242.

Bontis, N. (2001). ASSESSING KNOWLEDGE ASSETS: A Review of the Models

Used to Measure Intellectual Capital Assistant Professor of Strategic

Management. 3(1), 41–60.

Cerbioni, F., & Parbonetti, A. (2007). Exploring the effects of corporate

governance on intellectual capital disclosure: An analysis of European

biotechnology companies. European Accounting Review, 16(4), 791–826.

https://doi.org/10.1080/09638180701707011

Chibber, P. K., & Majumdar, S. K. (1999). Foreign ownership and profitability:

property rights, control and the performance of firms in Indian industry.

Journal of Law and Economics, 152, 209–238.

Chouaibi, J., & Kouaib, A. (2016). Impact of shareholders’ identity on intellectual

capital performance: Evidence from Tunisian manufacturing companies.

International Journal of Managerial and Financial Accounting, 7(3–4), 246–

267. https://doi.org/10.1504/IJMFA.2015.074903

CIMA. (2003). Understanding corporate value: managing and reporting

intellectual capital. CIMA, Chartered Institute of Management Accountants,

1–28.

http://www.cimaglobal.com/Documents/ImportedDocuments/tech_techrep_u

nderstanding_corporate_value_2003.pdf

Dorata, N. T., & Petra, S. T. (2008). CEO duality and compensation in the market

for corporate control. Managerial Finance, 34(5), 342–353.

https://doi.org/10.1108/03074350810866216

Fama, E. F., & Jensen, M. C. (1983). Separation of Ownership and Control. The

Journal of Law and Economics, 26(2), 301–325.

https://doi.org/10.1086/467037


54


Fauzi, F., & Locke, S. (2012). Board structure, ownership structure and firm

performance: A study of New Zealand listed-firms. Asian Academy of

Management Journal of Accounting and Finance, 8(2), 43–67.

https://doi.org/10.1055/s-2005-915471

FCGI. (2001). Peranan Dewan Komisaris dan Komite Audit dalam Pelaksanaan

Corporate Governance ( Tata Kelola Perusahaan ) The Roles of the Board of

Commissioners and the Audit Committee Peranan Dewan Komisaris dan

Komite Audit dalam Pelaksanaan Corporate Governance.

Firer, S., & Williams, S. M. (2005). Firm ownership structure and intellectual

capital disclosures. South African Journal of Accounting Research, 19(1), 1–

18. https://doi.org/10.1080/10291954.2005.11435116

Gan, K., Saleh, Z., Abessi, M., & Huang, C. C. (2013). Intellectual capital

disclosure in the context of corporate governance. International Journal of

Learning and Intellectual Capital, 10(1), 52.

https://doi.org/10.1504/IJLIC.2013.052077

Ghozali, I. (2016). plikasi Analisis Multivariete Dengan Program IBM SPSS 23

(Edisi 8). Cetakan ke VIII. Universitas Diponegoro.

Haji, A. A., & Ghazali, N. A. M. (2013). A longitudinal examination of

intellectual capital disclosures and corporate governance attributes in

Malaysia. Asian Review of Accounting, 21(1), 27–52.

https://doi.org/10.1108/13217341311316931

Healy, P. M., & Palepu, K. G. (2001). Information asymmetry, corporate

disclosure, and the capital markets: A review of the empirical disclosure

literature. Journal of Accounting and Economics, 31(1–3), 405–440.

https://doi.org/10.1016/S0165-4101(01)00018-0

Hidalgo, R. L., García-Meca, E., & Martínez, I. (2011). Corporate Governance

and Intellectual Capital Disclosure. Journal of Business Ethics, 100(3), 483–

495. https://doi.org/10.1007/s10551-010-0692-x

Ho, C. A., & Williams, S. M. (2003). International comparative analysis of the

association between board structure and the efficiency of value added by a

firm from its physical capital and intellectual capital resources. International

Journal of Accounting, 38(4), 465–491.


55


https://doi.org/10.1016/j.intacc.2003.09.001

Indriantoro, N., & Supomo, B. (1999). Metodologi Penelitian danBisnis.

Iskander, M. R., & Chamlou, N. (2000). Corporate Governance: A Framework

for Implementation (Vol. 15, Issue March 2006).

Jensen, M. C., & Meckling, W. H. (1976). Managerial Behaviour, Agency Costs

and Ownership Structure. Journal of Financial Economics. Theory of the

Firm, 3(4), 305–360.

Keenan, J., & Aggestam, M. (2001). Corporate Governance and

IntellectualCapital: Some Conceptualisation.Corporate Governance.

Corporate Governance, 9, 259–275.

Khafid, M., & Alifia, D. (2018). The moderation role of the audit committee

quality on the effect of the ownership structure on intellectual capital

disclosures. Jurnal Dinamika Akuntansi, 10(1), 27–39.

https://doi.org/10.15294/jda.v10i1.12994

Li, J., Pike, R., & Haniffa, R. (2008). Intellectual capital disclosure and corporate

governance structure in UK firms. Accounting and Business Research, 38(2),

137–159. https://doi.org/10.1080/00014788.2008.9663326

Maditinos, D., Šević, Ž., & Tsairidis, C. (2010). Intellectual capital and business

performance: An empirical study for the Greek listed companies. European

Research Studies Journal, 13(3), 145–167.

Maressa, H. A. (2011). An analysis of the effect of Corporate Governance on

Performance of Commercial State Corporations in Kenya. International

Journal of Business and Public Management, 1(1), 2223–6244.

Mitchell Williams, S. (2001). Is intellectual capital performance and disclosure

practices related? Journal of Intellectual Capital, 2(3), 192–203.

https://doi.org/10.1108/14691930110399932

Oliveira, L., Rodrigues, L. ., & Craig, R. (2006). Firm‐specific determinants of

intangibles reporting: evidence from the Portuguese stock market. Journal of

Human Resource Costing & Accounting, 10(1), 11–33.

https://doi.org/10.1108/14013380610672657

Rachmawati, A., & Triatmoko, H. (2007). Analisi Faktor-Faktor Yang

Mempengaruhi Kualitas Laba dan Nilai Perusahaan. STEM CELLS, 33(2),


56


392–402. http://doi.wiley.com/10.1002/stem.1872

Rodrigues, L. L., Tejedo-Romero, F., & Craig, R. (2017). Corporate governance

and intellectual capital reporting in a period of financial crisis: Evidence

from Portugal oa. International Journal of Disclosure and Governance,

14(1), 1–29. https://doi.org/10.1057/jdg.2015.20

Saleh, N. M., Rahman, M. R. C. A., & Hassan, M. S. (2009). Ownership structure

and intellectual capital performance in Malaysia. Asian Academy of

Management Journal of Accounting and Finance, 5(1), 1–29.

https://doi.org/10.1108/14720700710756562

Sawarjuwono, T. (2003). Intellectual Capital: Perlakuan, Pengukuran Dan

Pelaporan (Sebuah Library Research). Jurnal Akuntansi Dan Keuangan,

5(1), 35–57. https://doi.org/10.9744/jak.5.1.pp.35-57

Sawarjuwono, T., & Kadir, A. P. (2003). Intellectual Capital : Perlakuan ,

Pengukuran Dan Pelaporan. 5(1), 35–57. https://doi.org/10.1024/0301-

1526.32.1.54

Sekaran, U. (2006). Metode Penelitian Uma Sekaran BAB 6.

Shakina, E., & Barajas, A. (2012). The relationship between intellectual capital

quality and corporate performance: An empirical study of russian and

european companies. Economic Annals, 57(192), 79–97.

https://doi.org/10.2298/EKA1292079B

Susiana, & Herawaty. (2007). Analisis Pengaruh Independensi, Mekanisme

Corporate Governance, dan Kualitas Audit Terhadap Integritas Laporan

Keuangan. Simposium Nasional Akuntansi X.

Taliyang, S. M., & Jusop, M. (2011). Intellectual Capital Disclosure and

Corporate Governance Structure: Evidence in Malaysia. International

Journal of Business and Management, 6(12).

https://doi.org/10.5539/ijbm.v6n12p109

Tayles, M., Pike, R. H., & Sofian, S. (2007). Intellectual capital, management

accounting practices and corporate performance: Perceptions of managers.

Accounting, Auditing and Accountability Journal, 20(4), 522–548.

https://doi.org/10.1108/09513570710762575


57


Tseng, C. Y., & Goo, Y. J. J. (2005). Intellectual capital and corporate value in an

emerging economy: Empirical study of Taiwanese manufacturers. R and D

Management, 35(2), 187–201. https://doi.org/10.1111/j.1467-

9310.2005.00382.x

White, G., Lee, A., & Tower, G. (2007). Drivers of voluntary intellectual capital

disclosure in listed biotechnology companies. Journal of Intellectual Capital,

8(3), 517–537. https://doi.org/10.1108/14691930710774894

Zanjirdar, M., & Kabiribalajadeh, A. (2011). Examining relationship between

ownership structure and performance of intellectual capital in the stock

market of Iran. Indian Journal of Science and Technology, 4(10), 1369–

1377. https://doi.org/10.17485/ijst/2011/v4i10/30185
